In Uzbekistan, those who do not cultivate crops on field borders are fined.
Information about lands not planted with crops by May 1 each year and their owners is submitted to the state tax authorities.

A new regulation aimed at ensuring efficient use of agricultural lands is being introduced in Uzbekistan. According to it, starting from July 14, 2026, individuals who have not cultivated crops on field margins will be held administratively liable.
The law introduces amendments and additions to a number of normative legal documents. In particular, in accordance with the norms introduced into the Administrative Responsibility Code, a fine will be applied to individuals who have taken land on secondary lease for not cultivating suitable crops on the margins of agricultural lands—around canals, irrigation, and collector-drainage networks—within the established areas and timeframes.
The fine amount is set from 1 to 3 times the Base Calculation Amount (BCA), i.e., from 412,000 soums to 1 million 236,000 soums.
Furthermore, based on the additions introduced into the Tax Code, the Agency for Plant Quarantine and Protection is required to annually submit information by May 1 about lands where crops have not been cultivated in these areas and about their owners to the state tax authorities in electronic form. Based on this information, the land tax for the relevant portion of the uncultivated land plots will be calculated at a tripled rate.
This law was adopted by the Legislative Chamber on July 15, 2025, and approved by the Senate on October 31. The document notes that it is intended to serve the efficient use of agricultural lands, supply the population with basic food products, and increase export potential.
Previously, in accordance with a regulation that came into force in February 2025, a tripled tax rate was also introduced for household owners who left their garden plots unattended.








